There is theory and practice. Luckily for us, the two only coincide in authoritarian regimes.
I send and receive parcels from the UK nearly every week. Occasionally stuff from the States, Australia or Canada.
The theory is that I pay taxes, VAT, import duty and am sexually harassed by the delivery person.
The practice is rien, nothing, niente, nix... I have three times in my life paid import duties. Once, on a Laverda 200 Gemini bought in California, once on an Epihone SG bought in the States and at the beginning of January last on the oil radiator take offs of my very own 3C which Keith Nairn had forgotten to put on my engine. That, because beginning of January, nobody had understood yet that Brexit is an invitation to fraud.
On small transactions and in view of the volume of private commercial exchanges, the customs administrations have no time, personnel, inclination to get the money in. It would probably cost more than it's worth.
The universal practice is to under declare the value of what you're sending so as not to awaken the taxman from his slumber. Everybody does it, it just has to be done intelligently; don't imagine the tax man will believe that your short wheel base 250 Ferrari is worth €130 or the your 5kg of coke is worth £50.
I imagine that it's like running a shop. You know that 1% or whatever of your goods are going to be stolen or damaged. That is reflected in your sale price.
So, when somebody in the UK sends you €250 worth of goods, he should declare the value as €130 or send you two parcels with a declared value of €125. If your country charges import duty on parcels of €125 declared value, you should seriously consider moving out.
Paul
Book book, snort snort, moo moo, bah bah.
